Partnership（合伙人）是什么_2022年ACCA考試FA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-05-27 09:16:01

人最大的對(duì)手，就是自己的懶惰。做一件事并不難，難的在于堅(jiān)持；堅(jiān)持一下也不難，難的是堅(jiān)持到底；你全力以赴了，才有資格說自己運(yùn)氣不好。ACCA考試科目多、難度大，考生備考的過程中一定要熟練掌握各科目知識(shí)要點(diǎn)，今天東奧小編為大家整理了FA科目知識(shí)點(diǎn)，趕快來看一下吧。

【內(nèi)容導(dǎo)航】

Partnership-合伙人

【知識(shí)點(diǎn)】

Partnership-合伙人

A business owned and operated by two or more person.

Partnerships are generally formed by contract. Like sole traders, partnerships are not separate legal entities from their owners. Therefore, partners are jointly and severally liable for any losses that the business might make. In another word, each partner is personally liable for all the partnership's debts (accounting firms and legal firms).

To overcome the high risk involved in the partnership arrangement, LLP has been created in some countries.

Partnerships must maintain financial records and produce financial accounts. However, there is no legal requirement to make these account publicly available.

Disadvantages of being a partnership

? high risk

? slower decision making due to the need for consensus between partners

? one partner leaves, the partnership is automatically dissolved and another agreement is required

別總是抱怨生活不夠幸運(yùn)，是你欠了生活一份努力，每一個(gè)你討厭的現(xiàn)在，都有一個(gè)不夠努力的曾經(jīng)，未來美不美，取決于你現(xiàn)在拼不拼。以上就是東奧小編為大家整理的FA科目考試知識(shí)點(diǎn)了，距離6月份ACCA考試時(shí)間已經(jīng)越來越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭取順利上岸。

注：以上來自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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